海波重科: 内部审计制度（2025年6月）

General Principles - The internal audit system of Haibo Heavy Engineering Technology Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights based on relevant laws and regulations [2][3] - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [2][3] Audit Organization and Personnel - The board of directors establishes an audit committee composed of directors, with independent directors making up more than half, including at least one accounting professional [6] - The audit committee oversees the audit supervision department, which checks the implementation of internal control systems and the authenticity of financial information [6][7] Audit Responsibilities and Requirements - The audit committee is responsible for guiding and supervising the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [12] - The audit supervision department evaluates the integrity and effectiveness of internal controls across the company and its subsidiaries [13] Specific Implementation Content - The audit supervision department must conduct audits on significant transactions such as fundraising, asset purchases, and related party transactions, ensuring compliance with approval procedures [22][26] - Audits must also focus on the management of information disclosure, ensuring that the company adheres to relevant regulations and maintains transparency [28][30] Supervision and Management - The company will incorporate the effectiveness of internal control systems into performance evaluations for departments and subsidiaries, establishing accountability mechanisms for violations [30][31] - Significant issues identified during audits must be reported to the Shenzhen Stock Exchange, and responsible parties will be held accountable [31][35]